SKP SECURITIES LTD. ,KOLKATA vs. DCIT, C.C-2(2), KOL, KOLKATA
In the result, the appeal of the assessee stands allowed
ITA 611/KOL/2023[2014-15]Status: DisposedITAT Kolkata16 Nov 2023AY 2014-15
Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.611/Kol/2023 Assessment Year: 2014-15 Skp Securities Ltd……………...................................................……Appellant 33A, J L Nehru Road, Park Street, Kolkata. [Pan: Aaecs3847A] Vs. Dcit, C.C-2(2), Kolkata................................……........……...…..…..Respondent Appearances By: Shri Akshay Ringasia, Ar, Appeared On Behalf Of The Appellant. Shri B. K. Singh, Jcit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 04, 2023 Date Of Pronouncing The Order : November 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Lower Authorities Erred In Law & In Fact By Making An Addition Of Inr 1,00,270 Under Section 14A When The Assessee Had Sufficient Fund To Make Investment Out Of Own Funds. 2. That The Ld. Lower Authorities Erred In Law & In Fact By Making An Addition Of Inr 1,00,270 Under Section 14A When The Assessee Did Not Earn Any Exempted Income In The First Place.
Section 14ASection 250
33A, J L Nehru Road,
Park Street, Kolkata.
[PAN: AAECS3847A]
vs.
DCIT, C.C-2(2), Kolkata................................……........……...…..…..Respondent
Appearances by:
Shri Akshay Ringasia, AR, appeared on behalf of the appellant.
Shri B. K. Singh, JCIT- Sr. DR, appeared on behalf of the Respondent.
Date of concluding the hearing : September 04, 2023
Date of pronouncing the order : November 16, 2023
आदेश / ORDER
संजय
